What are xem bóng đá trực tiếp vtv2 obligations to be fulfilled by xem bóng đá trực tiếp vtv2 household business prior to TIN deactivation in Vietnam?
When does a household business have itsTINdeactivated in Vietnam?
Taxpayers who register directly with tax authorities will have their TINs deactivated (or more precisely, xem bóng đá trực tiếp vtv2 TINs will be deactivated) in cases stipulated in Clause 2, Article 39 of xem bóng đá trực tiếp vtv22019 Law on Tax Administrationas follows:
Deactivation of TIN Validity
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2. Taxpayers who register directly with tax authorities will have their TINs deactivated in xem bóng đá trực tiếp vtv2 following cases:
a) Deactivation of business activities, no longer incurring tax obligations for non-business organizations;
b) Revocation of xem bóng đá trực tiếp vtv2 business registration certificate or equivalent license;
c) Division, merger, or consolidation;
d) Notification by tax authorities that xem bóng đá trực tiếp vtv2 taxpayer is not operating at xem bóng đá trực tiếp vtv2 registered address;
dd) Death, disappearance, or loss of civil act capacity as stipulated by law;
e) Foreign contractors upon completion of contracts;
g) Contractors or investors in petroleum contracts upon contract completion or transfer of entire rights in xem bóng đá trực tiếp vtv2 contract.
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Thus, a household business 's TIN will be deactivated in xem bóng đá trực tiếp vtv2 following cases:
- Deactivation of business activities, no longer incurring tax obligations for non-business organizations;
- Revocation of xem bóng đá trực tiếp vtv2 business registration certificate or equivalent license.
What are rules for deactivation of TINs of household businesses in Vietnam?
xem bóng đá trực tiếp vtv2 deactivation of a household business 's TIN must adhere to xem bóng đá trực tiếp vtv2 principles stipulated in Clause 3, Article 39 of xem bóng đá trực tiếp vtv22019 Law on Tax Administrationas follows:
- xem bóng đá trực tiếp vtv2 TIN cannot be used in economic transactions from xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 tax authorities announce xem bóng đá trực tiếp vtv2 deactivation of its validity;- xem bóng đá trực tiếp vtv2 deactivated TIN cannot be reused, except in cases stipulated in Article 40 of xem bóng đá trực tiếp vtv22019 Law on Tax Administration, specifically:
Restoration of TIN
1. Taxpayers registering for enterprises, cooperatives, or business operations are simultaneously restored xem bóng đá trực tiếp vtv2 TIN if their legal status is restored according to regulations on enterprise, cooperative, and business registration.
2. Taxpayers who register directly with tax authorities can submit a request to restore their TIN to xem bóng đá trực tiếp vtv2 directly managing tax authority in xem bóng đá trực tiếp vtv2 following cases:
a) Written cancelation by a competent authority of xem bóng đá trực tiếp vtv2 decision to revoke xem bóng đá trực tiếp vtv2 business registration certificate or equivalent license;
b) Intention to continue business activities after submitting xem bóng đá trực tiếp vtv2 TIN deactivation dossier to xem bóng đá trực tiếp vtv2 tax authority, but xem bóng đá trực tiếp vtv2 tax authority has not yet issued a notice of TIN deactivation;
c) Notification by tax authorities that xem bóng đá trực tiếp vtv2 taxpayer is not operating at xem bóng đá trực tiếp vtv2 registered address, but xem bóng đá trực tiếp vtv2 business registration certificate has not been revoked and xem bóng đá trực tiếp vtv2 TIN has not yet been deactivated.
3. xem bóng đá trực tiếp vtv2 TIN can be used again in economic transactions from xem bóng đá trực tiếp vtv2 effective date of xem bóng đá trực tiếp vtv2 legal status restoration decision by xem bóng đá trực tiếp vtv2 business registration authority or xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 tax authority announces xem bóng đá trực tiếp vtv2 restoration of xem bóng đá trực tiếp vtv2 TIN.
4. xem bóng đá trực tiếp vtv2 dossier for requesting TIN restoration includes:
a) A request for TIN restoration;
b) Other relevant documents.
- When xem bóng đá trực tiếp vtv2 TIN of a household business is deactivated, xem bóng đá trực tiếp vtv2 TIN of xem bóng đá trực tiếp vtv2 household business's representative is not deactivated and can be used to fulfill other tax obligations of that individual;
- When enterprises, economic organizations, other organizations, and individuals deactivate their TINs, they must also deactivate xem bóng đá trực tiếp vtv2 substitute TIN.
What are xem bóng đá trực tiếp vtv2 obligations to be fulfilled by xem bóng đá trực tiếp vtv2 household business prior to TIN deactivation in Vietnam? (Image from xem bóng đá trực tiếp vtv2 Internet)
What are xem bóng đá trực tiếp vtv2 obligations to be fulfilled by xem bóng đá trực tiếp vtv2 household business prior to TIN deactivation in Vietnam?
According to Clauses 2 and 3, Article 15 ofCircular 105/2020/TT-BTC, xem bóng đá trực tiếp vtv2 obligations that taxpayer household business s must fulfill prior to TIN deactivations are identified as follows:
[1] For household business s as specified in Point i, Clause 2, Article 4 ofCircular 105/2020/TT-BTC:
- Submit a report on xem bóng đá trực tiếp vtv2 use of invoices as stipulated by invoice regulations if invoices are used;- Complete tax payment obligations and handle excess tax payments according to Articles 60, 67, 69, 70, 71 of xem bóng đá trực tiếp vtv22019 Law on Tax Administrationwith tax authorities managing xem bóng đá trực tiếp vtv2 household business and individual business taxpayers under xem bóng đá trực tiếp vtv2 fixed tax method;
- Complete tax declaration, tax payment, and handling of excess tax payments, and uncredited VAT (if any) according to Articles 43, 44, 47, 60, 67, 68, 70, 71 of xem bóng đá trực tiếp vtv22019 Law on Tax Administrationwith tax authorities managing xem bóng đá trực tiếp vtv2 household business taxpayers under xem bóng đá trực tiếp vtv2 declaration method.
[2] For household business s transitioning to small and medium enterprises as stipulated by xem bóng đá trực tiếp vtv2Luật Hỗ trợ doanh xoilac tv trực tiếp bóng đá hôm nay, xem bóng đá trực tiếp vtv2 household business must complete tax obligations with xem bóng đá trực tiếp vtv2 directly managing tax authority or send a written commitment to xem bóng đá trực tiếp vtv2 tax authority that xem bóng đá trực tiếp vtv2 transitioning small and medium enterprise will inherit all tax obligations of xem bóng đá trực tiếp vtv2 household business according to xem bóng đá trực tiếp vtv2 law on supporting small and medium enterprises.
